Puerto Rico’s Act 60 Tax Incentive Program Attracting Heightened IRS Scrutiny Of Sourcing And Transfer Pricing
By Jay R. Nanavati and Mariana Gusdorf Journal of Tax Practice & Procedure Volume 25, Issue 1, 2023 Since their passage in 2012, Puerto Rico’s Acts 20 and 22, known together as Act 60 since 2019, have encouraged many individuals and businesses, especially from the U.S. mainland, to relocate to